PCIT v. Shiv Kumar Nayyar

163 Taxmann.com 9High Court2024#100 most cited

What is PCIT v. Shiv Kumar Nayyar authority for?

Approval under Section 153D for search assessments is invalid if granted mechanically, hastily, or without due application of mind, such as on the same day as the proposal or in a bunched manner. Such an invalid approval renders the consequential assessment order under Section 153A void ab initio.

597

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Shiv Kumar Nayyar · Section 153D approval · Section 153A assessment · validity of prior approval · mechanical approval · same-day approval · bunched approval · application of mind · search assessment void ab initio · 467 ITR 186

Also reported as

467 ITR 186299 Taxmann 385

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 148Section 147
Read the full judgment

Issues it is cited on

section 43(3)section 158bgsection 37bsection 114(e)section 136section 193section 144basection 196section 153dsection 158bsection 142(2a)sanction under section 151

Judgments citing PCIT v. Shiv Kumar Nayyar

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Karan Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Reshmi Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Reshmi Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Trishul Homes & Infrastructure Private Limited, Delhi vs. DCIT, Central Circle-31, Delhi

In the result, both these appeals are allowed

ITA 502/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A Nos.501 & 502/Del/2025 िनधा"रणवष"/Assessment Years:2015-16 & 2017-18 बनाम Trishul Homes & Infrastructure Dcit, Private Limited, Vs. Central Circle-31, Delhi. 101-102, 3 Tolstoy Marg, Connaught Place, New Delhi. Pan No.Aaect5592R अपीलाथ" Appellant ""यथ"/Respondent

Section 144BSection 153ASection 153BSection 153DSection 250

….501 & 502/Del/2025 It has been stated that not only was the approval given in a hurry, being on the same date as the proposal, it was also bunched up. It was the submission that such approval is not valid in the eyes of law considering a Nayyar reported in 467 ITR 186 (Del). The Ld. AR also read extensively from written submissions, which for the sake of convenience deserve to be extracted with respect to relevant portions thereon: - “1. The present appeals pertain to the assessment orders passed under Section 153A of the Income-tax Act, 1961 in the case of Assessment Years 2015-16 and 2017-18. 2. In this re…

Trishul Homes & Infrastructure Private Limited, Delhi vs. DCIT, Central Circle-31, Delhi

In the result, both these appeals are allowed

ITA 501/DEL/2025[2015-16]Status: DisposedITAT Delhi16 Dec 2025AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A Nos.501 & 502/Del/2025 िनधा"रणवष"/Assessment Years:2015-16 & 2017-18 बनाम Trishul Homes & Infrastructure Dcit, Private Limited, Vs. Central Circle-31, Delhi. 101-102, 3 Tolstoy Marg, Connaught Place, New Delhi. Pan No.Aaect5592R अपीलाथ" Appellant ""यथ"/Respondent

Section 144BSection 153ASection 153BSection 153DSection 250

….501 & 502/Del/2025 It has been stated that not only was the approval given in a hurry, being on the same date as the proposal, it was also bunched up. It was the submission that such approval is not valid in the eyes of law considering a Nayyar reported in 467 ITR 186 (Del). The Ld. AR also read extensively from written submissions, which for the sake of convenience deserve to be extracted with respect to relevant portions thereon: - “1. The present appeals pertain to the assessment orders passed under Section 153A of the Income-tax Act, 1961 in the case of Assessment Years 2015-16 and 2017-18. 2. In this re…

Pradeep Gupta, New Delhi vs. DCIT, Central Circle, Ghaziabad

ITA 4126/DEL/2024[2019-20]Status: DisposedITAT Delhi16 Dec 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Aempg5026J Ita No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Adypg9996Q Assessee By : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 16.12.2025 Date Of Pronouncement: 16.12.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S Appeals

For Appellant: Sh. Mayank Patawari, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AEMPG5026J ITA No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. ADYPG9996Q Assessee by : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue by : Sh. Mahesh Ku…

Suresh Kumar Gupta, Delhi vs. DCIT, Central Circle, Ghaziabad

ITA 4125/DEL/2024[2019-20]Status: DisposedITAT Delhi16 Dec 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Aempg5026J Ita No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Adypg9996Q Assessee By : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 16.12.2025 Date Of Pronouncement: 16.12.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S Appeals

For Appellant: Sh. Mayank Patawari, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AEMPG5026J ITA No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. ADYPG9996Q Assessee by : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue by : Sh. Mahesh Ku…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1689/DEL/2024[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1688/DEL/2024[2016-17]Status: DisposedITAT Delhi10 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1687/DEL/2024[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1686/DEL/2024[2014-15]Status: DisposedITAT Delhi10 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1685/DEL/2024[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. ACIT, Central Circle-13, Delhi

ITA 1684/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Mukesh Kumar, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-13, Delhi

ITA 1683/DEL/2024[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…